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Bill 841

                    Current Status

Bill Number:                      841
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020108
Primary Sponsor:                  Reese
All Sponsors:                     Reese
Drafted Document Number:          l:\council\bills\nbd\11046zw02.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Religious bookstore sales, sales tax 
                                  exemption eliminated


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20020108  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES AND USE TAX EXEMPTIONS, SO AS TO ELIMINATE THE EXEMPTION FOR RELIGIOUS BOOKSTORE SALES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2120(41) of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:

"(41) items sold by organizations exempt under Section 12-37-220A(3) and (4) and B(5), (6), (7), (8), (12), (16), (19), (22), and (24), if the net proceeds are used exclusively for exempt purposes and no benefit inures to any individual. However, the exemption provided by this item does not extend to religious bookstore sales. An organization whose sales are exempted by this item is also exempt from the retail license tax provided in Article 5 of this chapter;"

SECTION 2. This act takes effect July 1, 2002.

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